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Records Important
For Soc. Security
Farm records are extremely important, Mrs. Hazel F. Daly, Manager of the Winchester, Va. District Social Security Office declared today. No farmer should put off his record keeping. Now is the time. Last year some farmers kept only brief records, or no records at all. As a consequence they had difficulty in preparing their Social Security report of farm employees and their own selfemployment tax returns. The reporting of farm work- | ers is important, Mrs. Daly ' stated. Every farmer should j be aware of the law per- j taining to the coverage of I farm employees. The Social j Security law states that cash wages of $150 or more paid 1 to a farm worker during a calendar year must be reported. Also, cash wages j figured on a time basis, such as by the hour, day, or week, paid to a farm worker who is employed on any part of twenty days during the year must be reported regardless of the total ; amount. ; Some reasons given by farmers as to why they failed i to report their farm workers | are: “The worker did not ! want me to report his wages,’ j or I didh’t know I was sup- | posed to.” Farmers who fail | J to deduct the employees j share of the Social Security taxes are liable for all the taxes. Failure to keep adequate records of farm wages could cause even more serious difficulties for farmers, since labor expenses report- ; ed by the farmer are subject to verification if challenged - by the Internal Revenue Service or the Social Security Administration. Adequate records do not i mean elaborate bookkeeping, Mrs. Daly said. Most farmers are able to use the simple farm record book available through his county agent. Entries of income and ex- j penses on a day-to-day basis provide the essential information.
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